Title 26 — Internal Revenue CodeRelease 119-73
§6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6714
Summary
If an organization fails to give the required notice for a quid pro quo contribution, it must pay $10 for each such donation. The penalty for a single fundraising event or mailing can’t be more than $5,000. No penalty applies if the organization shows the failure was due to reasonable cause.
Full Legal Text
Title 26, §6714
Internal Revenue Code — Source: USLM XML via OLRC
(a)If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.
(b)No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Another section 6714 was renumbered section 6715 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6714
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73